MUNICIPAL COMMITTEE, AKOT vs MANILAL MANEKJI PVT. LTD. AND ANOTHER

The Supreme Court held that the taxes imposed by the Municipal Committee under notifications from 1899 and 1908 were valid and continued in force despite the repeal of the Berar Municipal Law, 1886, due to the saving clause in Section 66(6) of the C.P. Municipalities Act, 1922. The Court clarified that Article 276(2) of the Constitution does not apply to taxes that were in force immediately before the Constitution's commencement. The High Court's decision to reject the Municipal Committee's contention was overturned, affirming the validity of the tax demands.